The relevance of the study is determined by the necessity to find ways to improve accounting and analytical support for the management needs of agrarian business enterprises, one of which is the development of a management reporting system that will take into account the specifics of the activity of each economic entity. The study purpose is to deepen the understanding of the essence and management reporting meaning in the conditions of an unstable external environment. The research methodology is based on theoretical developments and scientific tools, which included: critical analysis and systematic approach (when studying the essence of management reporting), comparison method (when studying the main differences between management and financial reporting). The article examines the essence of management reporting and the principles of its formation. A comparative analysis of financial and management reporting was carried out according to the features selected by the author. Attention is focused on the principles of management reporting, the observance of which makes the latter an effective tool for decision-making by enterprise managers. As a result of the conducted research, a proper definition of the concept of "management reporting" was proposed - it is a separate type of internal reporting of the enterprise, which is a complex of interrelated indicators regarding its functioning, the purpose of which is to provide operational information for making strategic and operational management decisions. As a result of the conducted research, a mechanism for organizing the formation of the management reporting system at the enterprise was developed, which involves the implementation of four stages, in particular: improvement of accounting support for the needs of management reporting; development of reporting indicators for management needs; internal regulatory regulation of the management reporting system; debugging software for the needs of the management reporting system. The introduction of proposals into the activities of enterprises will allow organizing a system of management reporting and using its advantages as a tool for planning and controlling the achievement of the goals of the business entity. Prospects for further research will be investigation into the peculiarities of the formation of management reporting at enterprises of the agrarian sector of the economy and the impact of industry specifics on reporting indicators, reporting forms, and the order of its preparation.
The publication analyzes the existing experience in the formation of integrated reporting by enterprises operating in Ukraine, a model of integrated reporting acceptable for use on its basis was developed and its role in ensuring a balanced system of indicators of the management system of domestic enterprises was outlined.The analysis of scientific research was carried out and it was concluded that the vast majority of domestic scientific approaches observe that integrated reporting considers a business entity as a mechanism for creating added business value, while the international experience of forming integrated reporting is characterized for the most part by considering such reporting as the basis of information about sustainable development indicators.The author's vision of the place of integrated reporting in the process of formation of business value is revealed, the level of spread of the practice of preparing integrated reporting in the world for 2017-2020 is summarized, the dynamics of the formation of integrated reporting of economic entities of Ukraine for the analyzed period are given. The state of formation and publication of financial and non-financial information as of September 1, 2021, was analyzed (using the example of agricultural enterprises of Ukraine). At the same time, the dynamics of the number of economic entities of Ukraine that submit reports in accordance with GRI standards have been revealed.The article proposes the author's own model of the integrated report of the agricultural enterprise, the mechanism of accounting and analytical support of the balanced system of indicators. The procedure for forming a matrix of a priori indicators of a balanced system according to an integrated report has been developed. The studies are summarized by presenting the author's vision of the Concept of the development of integrated reporting in providing a balanced system of indicators for the needs of the management system.
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